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Taxing Culture
Ann Mumford
其他書名
Towards a Theory of Tax Collection Law
出版Routledge, 2017-07-05
主題Law / TaxationLaw / GeneralSocial Science / Regional StudiesLaw / CorporateLaw / Comparative
ISBN13518959909781351895996
URLhttp://books.google.com.hk/books?id=ckErDwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.